Regimul fiscal al veniturilor obţinute de nerezidenţi din lichidarea unei societăţi comerciale române
The tax regime of income obtained by non-residents from the liquidation of a Romanian trading company

Summary/Abstract: The article presents an insight into the tax regime of liquidation proceeds in case of winding up the company by analysing the domestic provisions (Fiscal code), the European legislation (parent – subsidiary Directive) and the international legislation (double tax treaties). Following the analisys carried out on liquidation proceeds received by a non resident shareholder, it results that the tax regime is more advantageous if the conditions for the application of double tax treaties are fulfilled as compared to the tax regime stipulated by the Fiscal code

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